Contadores y su relación en el lavado de activos

23 páginas : gráficos ; 27 cm.En este artículo se define la relación que tienen los contadores en el lavado de activos (LA) y los paraísos fiscales. El proceso consiste en realizar determinadas investigaciones tanto a nivel nacional como internacional, y los diferentes mecanismos que están utilizando los países para disminuir y frenar la expansión del LA. Se realiza una consulta estadística de los hallazgos de evasiones más comunes, y cómo ha evolucionado la parte normativa para poder combatir el narcotráfico, el cual es la principal manera de lavar activos y su traslado a paraísos fiscales para poder evitar la declaración de dichos fondos y sus orígenes.Tabla de gráficos y figuras. Resumen. Desarrollo del tema. Introducción. Planteamiento del problema. Objetivos. Objetivo general. Objetivos específicos. Metodología del trabajo. Estado del arte. Argumentación y sustentación teórica / referencial. Resultados. Referencias

PsicoFriendly

PsicoFriendly brinda el servicio integral en diagnóstico y terapia psicológica online por videollamada desde el App PsicoFriendly a cargo de Psicólogos habilitados por el Colegio de Psicólogos del Perú, donde el paciente tendrá acceso ilimitado a sesiones de terapia autoguiada a través de audio y video y contará con el acompañamiento y control de su recuperación a cargo del asistente virtual. En este sentido, el servicio está diseñado en tres planes de diagnóstico y terapias, de acuerdo, a la necesidad del segmento de clientes que son varones y mujeres entre 18 a 55 años de nivel socioeconómico A, B y C1 en Lima Metropolitana, que padecen problema emocional como secuela de la enfermedad de cáncer o debido a la pandemia Covid-19, se busca generar en el paciente una experiencia de acompañamiento, tranquilidad, confianza y ahorro de tiempo al brindar el servicio. Cabe indicar, que el negocio es escalable con proyecciones de crecimiento entre 4% a 10% anual llegando a facturar en el quinto año S/ 778,529 en ventas de los tres tipos de planes. Por ello, según la evaluación del plan económico financiero se necesita una inversión de S/129,299 para poner en marcha el negocio, que será financiado el 65% con aporte de accionistas y el 35% con préstamo del banco, que en cinco años generará un VPN del FCLD de S/ 646,778 para todos los inversionistas y un VPN del FCNI de S/ 741,528 para los socios accionistas.PsicoFriendly is an online psychological therapy service and provides comprehensive services in diagnosis through video calls from the PsicoFriendly application managed by psychologists authorized by the Peruvian College of Psychologists. Our patients get unlimited access to self-guided therapy sessions through audio and video recovery sessions with the accompaniment of the virtual assistant. In this sense, the service is designed with three diagnosis and therapy plans, according to the needs of the of clients who are men and women between 18 and 55 years of age from socioeconomic status A, B and C1 in Metropolitan Lima and they suffer from emotional issues as a consequence of cancer diseases or Covid-19 pandemic. The aim is to generate an experience of accompaniment, tranquility, confidence and timeliness for the patient. It should be noted that the business is scalable with growth projections between 4% to 10% per year, reaching a turnover in the fifth year of S/ 778,529 in sales for the each of the three diagnosis and therapy plans. Therefore, according to the evaluation of the financial economic plan, an investment of S/ 129,299 is needed to start the business, which will be financed 65% with contributions from shareholders and 35% with a bank loan, which in five years will generate a NPV (Net Present Value) of FCF (Free Cash Flow) of S/ 646,778 for all investors and a NPV (Net Present Value) of FCNI (Investor Net Cash flow) of S/ 741,528 for shareholders.Trabajo de investigació

La imagen y la narrativa como herramientas para el abordaje psicosocial en escenarios de violencia. Departamento de Cundinamarca

El resultado del análisis desarrollado sobre el tema de violencia en Colombia permitió plantear diferentes puntos que desglosan, como la imagen y la narrativa se convierten en herramientas para el abordaje psicosocial en escenarios de violencia; a través del análisis de los relatos de historias que retornan (Shimaia), el cual permitió identificar elementos psicosociales, el significado de violencia desde la subjetividad, elementos resilientes y recursos de afrontamiento presentes en la historia; permitiendo realizar un análisis con el planteamiento de preguntas circulares, reflexivas y estratégicas, que permitan identificar factores de mayor relevancia para el caso, partiendo de una base teórica frente a los temas abordados, desde el conocimiento de diferentes autores como son: Schnitman, D. (2010). Echeburúa, E. (2007). Bello, M. (2010) entre otros. Se continua con un análisis del caso de la Masacre en El Salado, relato de resiliencia que permitió identificar emergentes psicosociales, impactos Bio-Psico-Socio-Culturales, elementos de la violencia, resiliencia y experiencias de trasformación que se evidencian en el relato de Edita Carrillo y su hija Yirley Velasco, reconociendo como han tomado el liderazgo buscando la restauración de sus derechos, justicia y verdad. Por tal razón se realiza el planteamiento de estrategias que permitan ayudar a potencializar los recursos de afrontamiento de esta comunidad, partiendo de la normativa y utilizando un enfoque diferencial. También se retoma el informe analítico y reflexivo del trabajo de foto voz realizado en el paso anterior y el video del noticiero magazín que permite evidenciar las problemáticas presentes en los entornos de cada participante.The result of the analysis developed on the subject of violence in Colombia allowed to raise different points that break down, how the image and the narrative become tools for the psychosocial approach in scenarios of violence; through the analysis of the stories of stories that return (Shimaia), which allowed to identify psychosocial elements, the meaning of violence from sub-jectivity, resilient elements and coping resources present in the story; allowing to carry out an analysis with the approach of circular, reflexive and strategic questions, which allow to identify factors of greater relevance for the case, starting from a theoretical base in front of the topics addressed, from the knowledge of different authors such as: Schnitman, D. (2010). Echeburúa, E. (2007). Bello, M. (2010) among others. It continues with an analysis of the case of the Massacre in El Salado, a story of resilience that allowed us to identify psychosocial emergents, Bio-Psycho-Socio-Cultural impacts, elements of violence, resilience and transformation experiences that are evident in Edita's story. Carrillo and his daughter Yirley Velasco, recognizing how they have taken the lead in seeking the restoration of their rights, justice and truth. For this reason, strategies are proposed to help potentiate the coping resources of this community, based on regulations and using a differential approach. The analytical and reflective report of the photovoice work carried out in the previous step and the video of the news magazine that allows to demonstrate the problems present in the environments of each participant are also resumed

Efectividad de la funcionalidad familiar de personas con intento de suicidio

El estudio que se presenta a continuación, realizado durante el período 2006-2009, tuvo como objetivo determinar y analizar la efectividad de la funcionalidad familiar de personas que han intentado suicidarse en el municipio de San Gil.A través de la aplicación de instrumentos como la Ficha sociodemográfica de convivencia familiar (Facultad de Enfermería de la Universidad Nacional de Colombia) y la Escala de Evaluación de la Efectividad de la Funcionalidad Familiar (Friedemann), se obtuvieron los siguientes resultados: 23 fueron las familias con personas que han intentado suicidarse entre 2006 y 2009, de las cuales, 60.9% corresponde al género femenino. En cuanto al nivel educativo, el 39.1% tiene secundaria incompleta y el 21.7%, secundaria completa. El promedio de miembros de la familia es de 4-6 personas (65.2%). En cuanto a la efectividad de la funcionalidad familiar, ésta estuvo en nivel bajo con 60.9%

ATLANTIC EPIPHYTES: a data set of vascular and non-vascular epiphyte plants and lichens from the Atlantic Forest

Epiphytes are hyper-diverse and one of the frequently undervalued life forms in plant surveys and biodiversity inventories. Epiphytes of the Atlantic Forest, one of the most endangered ecosystems in the world, have high endemism and radiated recently in the Pliocene. We aimed to (1) compile an extensive Atlantic Forest data set on vascular, non-vascular plants (including hemiepiphytes), and lichen epiphyte species occurrence and abundance; (2) describe the epiphyte distribution in the Atlantic Forest, in order to indicate future sampling efforts. Our work presents the first epiphyte data set with information on abundance and occurrence of epiphyte phorophyte species. All data compiled here come from three main sources provided by the authors: published sources (comprising peer-reviewed articles, books, and theses), unpublished data, and herbarium data. We compiled a data set composed of 2,095 species, from 89,270 holo/hemiepiphyte records, in the Atlantic Forest of Brazil, Argentina, Paraguay, and Uruguay, recorded from 1824 to early 2018. Most of the records were from qualitative data (occurrence only, 88%), well distributed throughout the Atlantic Forest. For quantitative records, the most common sampling method was individual trees (71%), followed by plot sampling (19%), and transect sampling (10%). Angiosperms (81%) were the most frequently registered group, and Bromeliaceae and Orchidaceae were the families with the greatest number of records (27,272 and 21,945, respectively). Ferns and Lycophytes presented fewer records than Angiosperms, and Polypodiaceae were the most recorded family, and more concentrated in the Southern and Southeastern regions. Data on non-vascular plants and lichens were scarce, with a few disjunct records concentrated in the Northeastern region of the Atlantic Forest. For all non-vascular plant records, Lejeuneaceae, a family of liverworts, was the most recorded family. We hope that our effort to organize scattered epiphyte data help advance the knowledge of epiphyte ecology, as well as our understanding of macroecological and biogeographical patterns in the Atlantic Forest. No copyright restrictions are associated with the data set. Please cite this Ecology Data Paper if the data are used in publication and teaching events. © 2019 The Authors. Ecology © 2019 The Ecological Society of Americ

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030